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PETITIONER: THE UNION OF INDIA
Vs.
RESPONDENT: MADAN GOPAL KABRA.
DATE OF JUDGMENT: 16/12/1953
BENCH: SASTRI, M. PATANJALI (CJ) BENCH: SASTRI, M. PATANJALI (CJ) MAHAJAN, MEHR CHAND DAS, SUDHI RANJAN HASAN, GHULAM JAGANNADHADAS, B.
CITATION: 1954 AIR 158 1954 SCR 541 CITATOR INFO : R 1954 SC 163 (4) R 1957 SC 692 (5) F 1961 SC 56 (3,5,6) R 1961 SC1534 (15) F 1962 SC 141 (3) RF 1962 SC1006 (55) R 1962 SC1753 (18) R 1963 SC 274 (37) R 1963 SC 966 (19) R 1966 SC1260 (15) RF 1968 SC 162 (15) RF 1968 SC1138 (23) RF 1972 SC2455 (12) F 1973 SC1034 (13)
ACT: Indian Income-tax Act (XI of 1922, as amended by Finance Act (XXV of 1950), s. 3-Taxable territories-Meaning of -Section 2 (14-A) proviso (b) (i) and (iii)-Income accruing to assessee in State of Bajasthan in 1949-50-Liability to income-tax-Sections 3 and 4 of Indian Income-tax Act and s. 2 of Finance Act and proviso to the amended s. 2 (14-A)- Constitution of India, Arts. 245 and 246 read with entry 82 of List I of Seventh Schedule-Parliaiiment competent to make laws with respect to taxes for the whole of lndia- Constitution competent to make laws having retrospective operation for pro-Constitution period.
HEADNOTE: Respondent was residing and carry...